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Showing contexts for: CDEC in M/S B.M. Shah Hospital & Medical vs Commissioner Of Customs, Mumbai on 31 July, 2012Matching Fragments
3. The Revenue relied upon the findings of the lower authorities to submit that as the DGHS cancelled the CDEC certificate for non-fulfillment of the conditions, therefore the goods are not entitled for the duty exemption provided by Notification No.64/88. Hence the demand is rightly made.
4. We find that the applicant has claimed the benefit under Notification No. 65/88 dated 1.3.1988 and as per the Notification, the duty comes to approximately Rs.1,50,000/-. In these circumstances, the applicant is directed to deposit an amount of Rs.1,50,000/- (Rupees one lakh and fifty thousand only) within eight weeks. On deposit of the above mentioned amount, the pre-deposit of the remaining amount of duty and penalty is waived and recovery of the same is stayed for hearing of the appeal.